Section 51
Section 51 of the Delhi Goods and Services Tax Act, 2017. Notwithstanding anything to the contrary contained in this Act, the Government may mandate,- (a) a department or establishment of the Central Government or State Government;
(1) Notwithstanding anything to the contrary contained in this Act, the Government may mandate,- (a) a department or establishment of the Central Government or State Government; or (b) local authority; or (c) Governmental agencies; or (d) such persons or category of persons as may be notified by the Government on the recommendations of the Council, (hereafter in this section referred to as "the deductor"), to deduct tax at the rate of one per cent. from the payment made or credited to the supplier (hereafter in this section referred to as "the deductee") of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees:
Provided that no deduction shall be made if the location of the supplier and the place of supply is in a State or Union territory which is different from the State or, as the case may be, Union territory of registration of the recipient.
Explanation .- For the purpose of deduction of tax specified above, the value of supply shall be taken as the amount excluding the central tax, State tax, integrated tax and cess indicated in Interest on delayed payment of tax. Tax deduction at source. the invoice.
(2) The amount deducted as tax under this section shall be paid to the Government by the deductor within ten days after the end of the month in which such deduction is made, in such manner as may be prescribed.
(3) The deductor shall furnish to the deductee a certificate mentioning therein the contract value, rate of deduction, amount deducted, amount paid to the Government and such other particulars in such manner as may be prescribed.
(4) If any deductor fails to furnish to the deductee the certificate, after deducting the tax at source, within five days of crediting the amount so deducted to the Government, the deductor shall pay, by way of a late fee, a sum of one hundred rupees per day from the day after the expiry of such five day period until the failure is rectified, subject to a maximum amount of five thousand rupees.
(5) The deductee shall claim credit, in his electronic cash ledger, of the tax deducted and reflected in the return of the deductor furnished under sub-section (3) of section 39, in such manner as may be prescribed. BAN KI LITOS (6) If any deductor fails to pay to the Government the amount deducted as tax under sub-section (1), he shall pay interest in accordance with the provisions of sub-section (1) of section 50, in addition to the amount of tax deducted.
(7) The determination of the amount in default under this section shall be made in the manner specified in section 73 or section 74.
(8) The refund to the deductor or the deductee arising on account of excess or erroneous deduction shall be dealt with in accordance with the provisions of section 54:
Provided that no refund to the deductor shall be granted, if the amount deducted has been credited to the electronic cash ledger of the deductee.
Section 51, The Delhi Goods and Services Tax Act, 2017 (Act 3 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Made under this section, and citing it
5 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
- 29-2021-State TaxNotification 2021
- Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7.(Notification No. 22/2021-State Tax)Notification 2021
- Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.Notification 2019
- Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS.Notification 2019
- Assign the function of the determination of amount of tax in default under subsection (7) of section 51Order 2017
Another 19 instruments name this provision in its title or its text without being made under it.
- Clarification regarding applicability of GST on Polybutylene feedstock and liquefied Petroleum Gas retained for manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol - regardingOrder 2022
- Notification No. 30/2021-State TaxNotification 2022
- Notification No. 82/2020-State TaxNotification 2022
- Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores.(Notification No. 30/2021-State Tax)Notification 2022
- Seeks to make the Thirteenth amendment (2020) to the CGST Rules.2017(Notification No. 82/2020-State Tax)Notification 2021
- Notification No.33/2019 - State Tax, Seeks to carry out changes in the DGST Rules, 2017.Notification 2020
- Notification No: 33/2019-State Tax Amendment in Delhi Goods and Services Tax (Fifth Amendment) Rules, 2019Notification 2020
- Removal of difficulty order regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019Order 2019
- Seeks to amend Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so as to extend the due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 till 30.06.2019.Order 2019
- Seeks to extend the due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C under section 44 of the Delhi Goods and Services Tax Act, 2017.Order 2019
- Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31st December, 2019 and for FY 2018-19 till 31st March, 2020Order 2019
- The Delhi Goods and Services Tax (REMOVAL OF DIFFICULTIES) ORDER, 2018Order 2019
- The Delhi Goods and Services Tax (REMOVAL OF DIFFICULTIES) ORDER, 2018Order 2019
- further amendments in the notification no 12/2017 - state tax (rate)Notification 2019
- in supercession of the notification no. 33/2017 - state taxNotification 2019
- seeks to remove difficulties regarding filing of Annual returns by extending the due date for filing of Annual return / Reconciliation Statement for the Financial year 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C to 30th November, 2019.Order 2019
- Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017.Notification 2018
- Notifying the DGST Rules, 2017 on registration and composition levyNotification 2017
- Notifying the DGST Rules, 2017 on registration and composition levyRule 2017
Questions about Section 51
How do I find court cases under Section 51 of the Delhi Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Delhi Goods and Services Tax Act 51, section 51 Delhi Goods and Services Tax Act, section 51 of the Delhi Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 51 of the Delhi Goods and Services Tax Act, and has it changed?
Its own text turns on section 39, section 50, section 54, section 73, and on 1 further provision, so none of them can safely be read on its own. 8 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there are 5: most recently 29-2021-State Tax (2021), then Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7.(Notification No. 22/2021-State Tax) (2021), and 3 more.
When was the Delhi Goods and Services Tax Act enacted?
Delhi Goods and Services Tax Act was enacted in 2017 as Act 3 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/a80716b6-b6b8-4a70-9070-1e71422b6495.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/7905c17c-0f89-430e-9228-75eb07a04102/content). This page is not a substitute for legal advice.